{"id":1737,"date":"2025-05-21T15:46:13","date_gmt":"2025-05-21T08:46:13","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=1737"},"modified":"2025-07-15T16:29:47","modified_gmt":"2025-07-15T09:29:47","slug":"thue-tieu-thu-dac-biet","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/thue-tieu-thu-dac-biet\/","title":{"rendered":"\u7279\u522b\u6d88\u8d39\u7a0e"},"content":{"rendered":"

Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng khuy\u1ebfn kh\u00edch ti\u00eau d\u00f9ng, nh\u01b0 r\u01b0\u1ee3u, bia, thu\u1ed1c l\u00e1, \u00f4 t\u00f4, x\u0103ng d\u1ea7u, d\u1ecbch v\u1ee5 vui ch\u01a1i gi\u1ea3i tr\u00ed cao c\u1ea5p… B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fac doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n hi\u1ec3u r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, c\u00e1ch t\u00ednh, gi\u00e1 t\u00ednh, thu\u1ebf su\u1ea5t v\u00e0 nh\u1eefng l\u01b0u \u00fd khi xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 thu\u1ebf TT\u0110B.<\/p>\n

Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 g\u00ec v\u00e0 m\u1ee5c \u0111\u00edch \u00e1p d\u1ee5ng<\/h2>\n

Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf gi\u00e1n thu, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 nh\u1ea5t \u0111\u1ecbnh m\u00e0 Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng khuy\u1ebfn kh\u00edch ti\u00eau d\u00f9ng. Kh\u00e1c v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn tr\u00ean h\u1ea7u h\u1ebft h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, thu\u1ebf TT\u0110B ch\u1ec9 \u0111\u00e1nh v\u00e0o c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c \u0111\u1ebfn s\u1ee9c kh\u1ecfe con ng\u01b0\u1eddi, m\u00f4i tr\u01b0\u1eddng s\u1ed1ng ho\u1eb7c tr\u1eadt t\u1ef1 x\u00e3 h\u1ed9i nh\u01b0 r\u01b0\u1ee3u bia, thu\u1ed1c l\u00e1, \u00f4 t\u00f4 sang tr\u1ecdng, d\u1ecbch v\u1ee5 gi\u1ea3i tr\u00ed c\u00f3 y\u1ebfu t\u1ed1 xa x\u1ec9.<\/p>\n

\"T\u1ed5ng
T\u1ed5ng quan v\u1ec1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 m\u1ee5c \u0111\u00edch \u00e1p d\u1ee5ng<\/figcaption><\/figure>\n

M\u1ee5c \u0111\u00edch c\u1ee7a thu\u1ebf TT\u0110B kh\u00f4ng ch\u1ec9 nh\u1eb1m t\u0103ng ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 \u0111i\u1ec1u ti\u1ebft h\u00e0nh vi ti\u00eau d\u00f9ng, g\u00f3p ph\u1ea7n ki\u1ec3m so\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 nguy c\u01a1 cao \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u1ed9ng \u0111\u1ed3ng v\u00e0 th\u00fac \u0111\u1ea9y l\u1ed1i s\u1ed1ng l\u00e0nh m\u1ea1nh, b\u1ec1n v\u1eefng.<\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh<\/h3>\n

Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m ch\u00ednh: nh\u00f3m h\u00e0ng h\u00f3a v\u00e0 nh\u00f3m d\u1ecbch v\u1ee5.<\/p>\n

V\u1ec1 h\u00e0ng h\u00f3a<\/strong><\/h4>\n

Thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c \u0111\u1ebfn s\u1ee9c kh\u1ecfe, m\u00f4i tr\u01b0\u1eddng ho\u1eb7c mang t\u00ednh xa x\u1ec9, \u0111i\u1ec3n h\u00ecnh nh\u01b0: r\u01b0\u1ee3u, bia, thu\u1ed1c l\u00e1, \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i, xe m\u00f4 t\u00f4 c\u00f3 dung t\u00edch l\u1edbn, x\u0103ng d\u1ea7u, d\u1ea7u m\u1ee1 nh\u1eddn, \u0111i\u1ec1u h\u00f2a nhi\u1ec7t \u0111\u1ed9 c\u00f4ng su\u1ea5t l\u1edbn\u2026<\/p>\n

V\u1ec1 d\u1ecbch v\u1ee5<\/strong><\/h4>\n

Thu\u1ebf TT\u0110B \u00e1p d\u1ee5ng v\u1edbi nh\u1eefng lo\u1ea1i h\u00ecnh gi\u1ea3i tr\u00ed c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1eb7c bi\u1ec7t ho\u1eb7c xa x\u1ec9 nh\u01b0: kinh doanh casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, v\u0169 tr\u01b0\u1eddng, massage, karaoke, x\u1ed5 s\u1ed1 v\u00e0 s\u00e2n golf.<\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf c\u1ea7n c\u0103n c\u1ee9 v\u00e0o danh m\u1ee5c c\u1ee5 th\u1ec3 do Lu\u1eadt quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft.<\/p>\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh<\/h3>\n
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    Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12, \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t n\u0103m 2023.<\/p>\n<\/li>\n

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    Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u n\u0103m 2014 v\u00e0 2016.<\/p>\n<\/li>\n

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    Th\u00f4ng t\u01b0 195\/2015\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 130\/2016\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, gi\u00e1 t\u00ednh thu\u1ebf, c\u00e1ch k\u00ea khai, n\u1ed9p thu\u1ebf TT\u0110B trong th\u1ef1c ti\u1ec5n.<\/p>\n<\/li>\n<\/ul>\n

    C\u00e1c v\u0103n b\u1ea3n n\u00e0y l\u00e0 n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 tr\u00e1nh vi ph\u1ea1m trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/p>\n

    C\u00e1ch t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/strong><\/h2>\n

    Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:<\/p>\n\n\n\n
    Thu\u1ebf TT\u0110B = Gi\u00e1 t\u00ednh thu\u1ebf \u00d7 Thu\u1ebf su\u1ea5t<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    T\u00f9y v\u00e0o ngu\u1ed3n g\u1ed1c c\u1ee7a h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5, c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf<\/strong> s\u1ebd kh\u00e1c nhau:<\/p>\n

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      \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 b\u00e1n ra ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u01b0a bao g\u1ed3m thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t. N\u1ebfu h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c b\u00e1n qua nhi\u1ec1u kh\u00e2u trung gian, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp b\u00e1n ra.<\/p>\n<\/li>\n

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      \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c: Gi\u00e1 t\u00ednh thu\u1ebf = Gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u + Thu\u1ebf nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3). <\/strong>M\u1ee9c gi\u00e1 n\u00e0y ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT nh\u01b0ng \u0111\u00e3 c\u1ed9ng th\u00eam c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn nh\u1eadp kh\u1ea9u.<\/p>\n<\/li>\n

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      Tr\u01b0\u1eddng h\u1ee3p c\u00f3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c khuy\u1ebfn m\u00e3i, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ghi r\u00f5 trong h\u1ee3p \u0111\u1ed3ng v\u00e0 th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 tr\u00ean h\u00f3a \u0111\u01a1n, \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.<\/p>\n<\/li>\n<\/ul>\n

      Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai gi\u00e1 t\u00ednh thu\u1ebf, nh\u1ea5t l\u00e0 khi c\u00f3 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch khuy\u1ebfn m\u1ea1i ho\u1eb7c th\u00f4ng tin b\u00e1n h\u00e0ng kh\u00f4ng minh b\u1ea1ch, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/p>\n

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      Gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng<\/h3>\n

      Gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) v\u00e0 kh\u00f4ng bao g\u1ed3m chi ph\u00ed qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u00e3i, bao b\u00ec, v\u1eadn chuy\u1ec3n ho\u1eb7c b\u1ea5t k\u1ef3 kho\u1ea3n chi ph\u00ed n\u00e0o kh\u00e1c ngo\u00e0i gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf.<\/p>\n

      Trong th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 xu h\u01b0\u1edbng c\u1ed9ng g\u1ed9p c\u00e1c chi ph\u00ed n\u00e0y v\u00e0o gi\u00e1 b\u00e1n, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u00ednh thu\u1ebf sai. N\u1ebfu kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ra kh\u1ecfi gi\u00e1 b\u00e1n, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i quy \u0111\u1ed5i theo c\u00f4ng th\u1ee9c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u00fang c\u00e1ch (chuy\u1ec3n gi\u00e1 NET th\u00e0nh GROSS c\u00f3 ch\u1ee9a TT\u0110B).<\/p>\n

      B\u1ea3ng thu\u1ebf su\u1ea5t ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo t\u1eebng nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/h3>\n
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      Nh\u00f3m h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5<\/th>\nThu\u1ebf su\u1ea5t (%)<\/th>\n<\/tr>\n<\/thead>\n
      Bia, r\u01b0\u1ee3u c\u00f3 \u0111\u1ed9 c\u1ed3n tr\u00ean 20\u00b0<\/td>\n65<\/td>\n<\/tr>\n
      \u00d4 t\u00f4 dung t\u00edch xy lanh tr\u00ean 3.0L<\/td>\n90 \u2013 150<\/td>\n<\/tr>\n
      X\u0103ng d\u1ea7u<\/td>\n10<\/td>\n<\/tr>\n
      D\u1ecbch v\u1ee5 karaoke, massage<\/td>\n30<\/td>\n<\/tr>\n
      Casino, x\u1ed5 s\u1ed1<\/td>\n30<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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      <\/div>\n<\/div>\n<\/div>\n<\/div>\n

      M\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, nh\u01b0 \u00f4 t\u00f4 nh\u1eadp kh\u1ea9u ho\u1eb7c r\u01b0\u1ee3u pha ch\u1ebf, c\u00f3 th\u1ec3 ch\u1ecbu th\u00eam c\u00e1c thu\u1ebf kh\u00e1c nh\u01b0 thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng. Doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t t\u1ed5ng ngh\u0129a v\u1ee5 thu\u1ebf khi x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n cu\u1ed1i c\u00f9ng.<\/p>\n

      V\u00ed d\u1ee5 minh h\u1ecda c\u00e1ch t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/h3>\n

      C\u00f4ng ty X s\u1ea3n xu\u1ea5t v\u00e0 b\u00e1n 1.000 th\u00f9ng bia, gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf l\u00e0 300.000 VN\u0110\/th\u00f9ng. Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng l\u00e0 65%.<\/p>\n

      Thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n

      = 1.000 \u00d7 300.000 \u00d7 65% = 195.000.000 VN\u0110<\/p>\n

      Kho\u1ea3n thu\u1ebf n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c k\u00ea khai ri\u00eang theo t\u1edd khai thu\u1ebf TT\u0110B m\u1eabu 01\/TT\u0110B, v\u00e0 c\u1ea7n \u0111\u1ed1i chi\u1ebfu th\u01b0\u1eddng xuy\u00ean v\u1edbi h\u00f3a \u0111\u01a1n, doanh thu, s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1nh truy thu khi c\u01a1 quan thu\u1ebf thanh tra.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n

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      Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/h3>\n

      Khi b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B), doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh, \u0111\u1ea3m b\u1ea3o th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh gi\u00e1 thanh to\u00e1n.<\/p>\n

      C\u1ee5 th\u1ec3, h\u00f3a \u0111\u01a1n c\u1ea7n ghi r\u00f5:<\/p>\n

        \n
      • \n

        Gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf (gi\u00e1 t\u00ednh thu\u1ebf)<\/p>\n<\/li>\n

      • \n

        S\u1ed1 ti\u1ec1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/p>\n<\/li>\n

      • \n

        S\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/p>\n<\/li>\n

      • \n

        T\u1ed5ng s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n<\/p>\n<\/li>\n<\/ul>\n

        L\u01b0u \u00fd: Kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ed9ng g\u1ed9p thu\u1ebf TT\u0110B v\u00e0o thu\u1ebf GTGT ho\u1eb7c ghi g\u1ed9p c\u1ea3 hai lo\u1ea1i thu\u1ebf d\u01b0\u1edbi m\u1ed9t d\u00f2ng duy nh\u1ea5t. Vi\u1ec7c n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai s\u00f3t trong k\u00ea khai v\u00e0 b\u1ecb c\u01a1 quan thu\u1ebf x\u1eed ph\u1ea1t.<\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p c\u00f3 khuy\u1ebfn m\u00e3i ho\u1eb7c chi\u1ebft kh\u1ea5u, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 t\u00ednh thu\u1ebf n\u1ebfu ch\u01b0\u01a1ng tr\u00ecnh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 trong h\u1ee3p \u0111\u1ed3ng, c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00ednh k\u00e8m v\u00e0 tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC.<\/p>\n

        \u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu thu\u1ebf ho\u1eb7c b\u1ecb lo\u1ea1i chi ph\u00ed, doanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef h\u1ed3 s\u01a1 khuy\u1ebfn m\u00e3i, h\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n

        H\u1ea1ch to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t trong doanh nghi\u1ec7p<\/h3>\n
        \n
        \n\n\n\n\n\n\n
        Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n<\/th>\nT\u00e0i kho\u1ea3n ghi N\u1ee3<\/th>\nT\u00e0i kho\u1ea3n ghi C\u00f3<\/th>\n<\/tr>\n<\/thead>\n
        Ghi nh\u1eadn thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p<\/strong><\/td>\n632 (gi\u00e1 v\u1ed1n) ho\u1eb7c 641, 642<\/td>\n3332 \u2013 Thu\u1ebf TT\u0110B<\/td>\n<\/tr>\n
        Khi th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf cho c\u01a1 quan thu\u1ebf<\/strong><\/td>\n3332 \u2013 Thu\u1ebf TT\u0110B<\/td>\n111 ho\u1eb7c 112 (ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
        \n
        <\/div>\n<\/div>\n<\/div>\n<\/div>\n

        L\u01b0u \u00fd:<\/p>\n

          \n
        • \n

          N\u1ebfu h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng th\u00ec s\u1eed d\u1ee5ng TK 641.<\/p>\n<\/li>\n

        • \n

          N\u1ebfu ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd chung, c\u00f3 th\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o TK 642.<\/p>\n<\/li>\n

        • \n

          Doanh nghi\u1ec7p c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<\/li>\n<\/ul>\n

          K\u1ebft lu\u1eadn<\/h3>\n
          \n
          \n
          \n
          \n
          \n
          \n
          \n
          \n
          \n

          Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 \u0111i\u1ec1u ti\u1ebft ti\u00eau d\u00f9ng hi\u1ec7u qu\u1ea3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ee9c kh\u1ecfe v\u00e0 x\u00e3 h\u1ed9i. Vi\u1ec7c k\u00ea khai v\u00e0 h\u1ea1ch to\u00e1n \u0111\u00fang thu\u1ebf TT\u0110B gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, tr\u00e1nh r\u1ee7i ro truy thu v\u00e0 t\u1ea1o n\u1ec1n t\u1ea3ng minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

          Doanh nghi\u1ec7p c\u1ea7n th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi, x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng, \u0111\u1ed3ng th\u1eddi ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb. Trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd v\u00e0 ph\u1ee9c t\u1ea1p, vi\u1ec7c h\u1ee3p t\u00e1c v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n chuy\u00ean s\u00e2u l\u00e0 gi\u1ea3i ph\u00e1p chi\u1ebfn l\u01b0\u1ee3c gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed, ph\u00f2ng ng\u1eeba sai s\u00f3t v\u00e0 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng thu\u1ebf hi\u1ec7u qu\u1ea3.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"

          Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng khuy\u1ebfn kh\u00edch ti\u00eau d\u00f9ng, nh\u01b0 r\u01b0\u1ee3u, bia, thu\u1ed1c l\u00e1, \u00f4 t\u00f4, x\u0103ng d\u1ea7u, d\u1ecbch v\u1ee5 vui ch\u01a1i gi\u1ea3i tr\u00ed cao c\u1ea5p… B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fac doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n hi\u1ec3u r\u00f5 \u0111\u1ed1i […]<\/p>\n","protected":false},"author":2,"featured_media":2226,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1737","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-khac"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1737","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=1737"}],"version-history":[{"count":0,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1737\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2226"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=1737"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=1737"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=1737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}